Comprehensive Risk Management Guide Public Hospital Internal Control System Optimization Research

Internal control is an important content and basic organization and management, is the basic guarantee of organizations achieve strategic objectives. Comprehensive risk management of the internal control is the organization existing in the internal and external environment of risk identification and analysis of the influence, according to the results of the quantitative certain strategies to resist risk, reduce loss and seize the opportunity. Public hospital internal control is to ensure that the necessary guarantee of carrying out normal public hospital of various business and operational risk, management risk, financial risk, reputation risk, credit risk in patients with policies and regulations and risk are the main hospital is faced with internal and external risks, according to a public hospital in internal and external environment to effectively identify risks, establishing the risk assessment and management system, actively resolve risks, promote harmonious doctor-patient relationship, has become the improve the quality of hospital services system and the important content of hospital development potential.Based on the comprehensive risk management guide public hospital internal control system for the optimization of propositions, in public hospitals in Jiangsu province as the research sample, the detailed analysis of the current internal control problems of public hospitals in Jiangsu province and the reasons, on the basis of the internal and external risk to sum up, through the hospital how to optimize public hospital internal control system is studied. The main content of this article has two aspects, the first is to involve the internal control and analyzes the basic theory of comprehensive risk management, through the questionnaire survey of public hospitals in Jiangsu province, analysis of the current internal control present situation and the existing problems and causes; Followed by the public hospital is facing internal and external risk analysis, the conclusion from public hospital internal control objectives, internal control principles and factors of internal control three sides in the face of the internal control system is optimized, in terms of optimization of the internal control elements, mainly from the internal control environment, risk assessment, control activities, information and communication and supervision and optimization analysis, the five elements for the control activities element, from the medical service quality control, comprehensive budget control, balance of business, government procurement control, capital control, control of construction project and economic contract control seven little elaboration, pointed out the main risk control points and measures of control activities.